https://www.taxtmi.com/caselaws?id=202943 Classification of excisable goods could not be sustained by direct reliance on HSN Explanatory Notes where the tariff headings were not shown to align with the HSN; the matter required de novo consideration on the tariff entries and record material, and the assessee could not introduce a third classification at the appellate stage. A prior classification of similar goods of a sister-unit did not operate as res judicata, as tax classification must be determined independently on the evidence before the authority. Bona fide belief negatived suppression with intent to evade duty, so the extended limitation period and penalty were not invokable, leaving classification and valuation to be reconsidered on remand. en-us Thu, 19 Aug 2010 00:00:00 +0530 Wed, 27 Apr 2011 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202943 Classification of excisable goods could not be sustained by direct reliance on HSN Explanatory Notes where the tariff headings were not shown to align with the HSN; the matter required de novo consideration on the tariff entries and record material, and the assessee could not introduce a third classification at the appellate stage. A prior classification of similar goods of a sister-unit did not operate as res judicata, as tax classification must be determined independently on the evidence before the authority. Bona fide belief negatived suppression with intent to evade duty, so the extended limitation period and penalty were not invokable, leaving classification and valuation to be reconsidered on remand. Case-Laws Central Excise Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202943